modules/bilancio-xbrl-it/rulepacks/it/statutory-presentation-2026.1.json

{
  "schema_version": 1,
  "id": "IT_CC_PRESENTATION_2026.1",
  "effective_from": "2016-01-01",
  "effective_to": "2026-12-31",
  "jurisdiction": "IT",
  "taxonomy_id": "PCI_2018-11-04",
  "owner": "Accounting rule owner approval required before beta",
  "source_register": [
    {
      "kind": "official_taxonomy_package",
      "title": "Tassonomia Principi Contabili Italiani 2018-11-04",
      "url": "https://it.xbrl.org/materiali/tassonomie/tassonomia-principi-contabili-italiani-2018/"
    }
  ],
  "statement_sections": {
    "ASSETS": {
      "expected_role_kind": "BALANCE_SHEET",
      "root_concept": "itcc-ci:TotaleAttivo",
      "canonical_multiplier": "1"
    },
    "LIABILITIES_EQUITY": {
      "expected_role_kind": "BALANCE_SHEET",
      "root_concept": "itcc-ci:TotalePassivo",
      "canonical_multiplier": "-1"
    },
    "INCOME_RESULT": {
      "expected_role_kind": "INCOME_STATEMENT",
      "root_concept": "itcc-ci:UtilePerditaEsercizio",
      "canonical_multiplier": "1"
    }
  },
  "schedule_trigger_roots": {
    "FIXED_ASSETS": [
      "itcc-ci:TotaleImmobilizzazioniImmateriali",
      "itcc-ci:TotaleImmobilizzazioniMateriali"
    ],
    "INVENTORIES": [
      "itcc-ci:TotaleRimanenze"
    ],
    "RECEIVABLES": [
      "itcc-ci:TotaleCrediti"
    ],
    "PAYABLES": [
      "itcc-ci:TotaleDebiti"
    ],
    "EQUITY": [
      "itcc-ci:TotalePatrimonioNetto"
    ],
    "PROVISIONS": [
      "itcc-ci:TotaleFondiRischiOneri"
    ],
    "TFR": [
      "itcc-ci:TrattamentoFineRapportoLavoroSubordinato"
    ],
    "TAXES": [
      "itcc-ci:CreditiImposteAnticipateTotaleImposteAnticipate",
      "itcc-ci:FondiRischiOneriImposteAncheDifferite",
      "itcc-ci:ImposteRedditoEsercizioCorrentiDifferiteAnticipateTotaleImposteRedditoEsercizioCorrentiDifferiteAnticipate"
    ]
  },
  "cash_flow_contract": {
    "form": "ORDINARY",
    "net_change_root_concept": "itcc-ci:IncrementoDecrementoDisponibilitaLiquide"
  },
  "forms": {
    "ORDINARY": {
      "roles": [
        {
          "kind": "BALANCE_SHEET",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/SpCodCivile",
          "expected": {
            "presentation_relationships": 213,
            "calculation_relationships": 166,
            "monetary_concepts": 168,
            "leaf_concepts": 123,
            "total_concepts": 45
          }
        },
        {
          "kind": "INCOME_STATEMENT",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/CEValProduzioneCodCivile",
          "expected": {
            "presentation_relationships": 92,
            "calculation_relationships": 76,
            "monetary_concepts": 77,
            "leaf_concepts": 59,
            "total_concepts": 18
          }
        },
        {
          "kind": "CASH_FLOW_INDIRECT",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/RFIndiretto",
          "expected": {
            "presentation_relationships": 73,
            "calculation_relationships": 50,
            "monetary_concepts": 59,
            "leaf_concepts": 48,
            "total_concepts": 11
          }
        }
      ]
    },
    "ABBREVIATED": {
      "roles": [
        {
          "kind": "BALANCE_SHEET",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/SPAbbreviata",
          "expected": {
            "presentation_relationships": 42,
            "calculation_relationships": 33,
            "monetary_concepts": 35,
            "leaf_concepts": 28,
            "total_concepts": 7
          }
        },
        {
          "kind": "INCOME_STATEMENT",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/CEAbbreviata",
          "expected": {
            "presentation_relationships": 96,
            "calculation_relationships": 80,
            "monetary_concepts": 81,
            "leaf_concepts": 59,
            "total_concepts": 22
          }
        }
      ]
    },
    "MICRO": {
      "roles": [
        {
          "kind": "BALANCE_SHEET",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/SPMicroImpresa",
          "expected": {
            "presentation_relationships": 41,
            "calculation_relationships": 32,
            "monetary_concepts": 34,
            "leaf_concepts": 27,
            "total_concepts": 7
          }
        },
        {
          "kind": "INCOME_STATEMENT",
          "role": "http://www.infocamere.it/itnn/fr/itcc/role/CEMicroImpresa",
          "expected": {
            "presentation_relationships": 94,
            "calculation_relationships": 78,
            "monetary_concepts": 79,
            "leaf_concepts": 57,
            "total_concepts": 22
          }
        }
      ]
    }
  }
}